Assessment of the effectiveness of the hotel business in the framework of digital modeling based on the Dupont model on the example of hotels in Moscow and Sochi

The relevance of the chosen topic of the article is due to the fact that in connection with the development of the sphere of tourism and hotel services, it may be of interest to study the influence of various factors in the activities of hotel enterprises on improving the efficiency of return on capital and invested funds of shareholders. The choice of the modern Dupont model is justified and an analysis is carried out using the example of economic activity indicators of the Cosmos (Moscow) and Zhemchuzhina (Sochi) hotels for 2021-2022. It was found that the return on equity in 2022, compared with 2021, increased for PJSC GC Kosmos and decreased for PJSC GC Zhemchuzhina.These calculations made it possible to identify the main factors that influenced the dynamics of the return on equity of these enterprises. Recommendations prepared on the basis of calculations of the Dupont model will allow the management of hotel complexes to increase the efficiency of using their own capital and borrowed funds and make management decisions taking into account possible financial risks.